Title 44, Title 44 Title 44

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this chapter is expressly made conditional upon prepayment of all …

If, upon final determination of the petition, it appears that the tax administrator’s assessment was correct, the court shall confirm the assessment; or, if incorrect, the court shall determine the proper amount of the tax, interest, and penalties, and if it appears that the peti…

Upon receipt of the required application and permit fee, the tax administrator shall issue to the applicant a separate permit for each place of business within the state. If the applicant, at the time of making the application, owes any tax, penalty, or interest imposed under thi…

Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the tax administrator under §§ 44-19-11 — 44-19-14 within the required time shall pay a penalty of ten percent (10%) of t…

If it is determined that the tax has been overpaid, the amount of the overpayment bears interest at the annual rate established by § 44-1-7.1. The acceptance of that check is without prejudice to any right of the taxpayer to claim any additional overpayment and interest on it.

(a) The amount of any taxes, interest, and penalties imposed upon any taxpayer under the provisions of chapters 18 and 19 of this title is a debt due from the taxpayer to the state, is recoverable at law in the same manner as other debts, and until collected constitutes a lien up…

The sale or transfer by any taxpayer other than receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, debtors in possession in bankruptcy, or public officers acting under judicial process of the major part in value of the assets o…

(a) The tax administrator has for the collection of the taxes imposed by chapter 18 of this title the same powers prescribed for the collection of taxes in §§ 44-1-4 — 44-1-15 and chapters 7 — 9 of this title. The tax administrator may require any person subject to the taxes impo…

All moneys received by the tax administrator under chapters 18 and 19 of this title shall be paid over to the general treasurer.

Every claim for a refund shall be made in writing, in a form, and stating information that the tax administrator may require. Within thirty (30) days after disallowing any claim in whole or in part, the tax administrator shall give notice of his or her decision to the claimant. A…

Whenever the tax administrator determines that any person is entitled to a refund of any moneys paid by a person under the provisions of chapters 18 and 19 of this title, or whenever a court of competent jurisdiction orders a refund of any moneys paid, the general treasurer shall…

(a) Every person storing, using, or consuming in this state tangible personal property purchased, leased, or rented from a retailer, or from a person other than a retailer in any transaction involving a taxable casual sale, shall keep books, records, receipts, invoices, and other…

The tax administrator and his or her agents for the purpose of ascertaining the correctness of any return, report, or other statement required to be filed under chapters 18 or 19 of this title or by the tax administrator under those chapters, or for the purpose of determining the…

The tax administrator may summon any taxpayer, or officer, agent, or employee of the taxpayer, or any other person, to appear before the administrator and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, u…

The summons may be sent by registered or certified mail to the taxpayer, or officer, agent, or employee of the taxpayer, or to any other authorized person, or may be left by any authorized agent of the tax administrator with the taxpayer, or officer, agent, or employee of the tax…

When any taxpayer, or officer, agent, or employee of the taxpayer, or other person, summoned under the provisions of §§ 44-19-27.2 and 44-19-27.3 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply…

In the administration of the use tax, the tax administrator may require the filing of reports by any person or class of persons having in his or her or their possession or custody information relating to sales of tangible personal property the storage, use, or other consumption o…

The records of any board, department, division, or commission of the state having information with respect to retailers and persons storing, using, or consuming in this state tangible personal property purchased from a retailer shall, notwithstanding any other provision of law, b…

The tax administrator may grant a temporary permit to any person desiring to engage for a limited period in the conduct of a business as a retailer within the state, or to an itinerant merchant, seasonal retailer, peddler, or person selling tangible personal property at retail wi…

(a) It is unlawful, except in proceedings before a court of competent jurisdiction or to collect the taxes or enforce the penalties provided by chapters 18 and 19 of this title, for the tax administrator or any person having an administrative duty under those chapters to make kno…

The taxpayer may waive the confidentiality established by § 44-19-30 by notifying the hearing officer at any time, and may limit the waiver at his or her own discretion. The taxpayer is permitted to bring other persons into the hearing without waiving the confidentiality describe…

Any retailer or other person failing to file a return or report required by this chapter, or filing or causing to be filed, or making or causing to be made, or giving or causing to be given any return, report, certificate, affidavit, representation, information, testimony, or sta…

In the administration of chapters 18 and 19 of this title, the requirement that the tax administrator give notice by mail is fulfilled by the depositing in any United States post office of the notice, either as ordinary or registered or certified mail, directed to the latest addr…

The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of chapters 18 and 19 of this title, which rules and regulations, when reasonably designed to carry out the intent and purpose of those chapters, are prima fa…

Any person not a resident of this state who engages in business in this state, as defined in § 44-18-23, shall, as a condition precedent to engaging in business in this state, and by engaging in business in this state, consent that any process issued in the enforcement of the pro…

All taxes collected by any retailer from purchasers in accordance with the provisions of chapter 18 of this title, and all taxes collected by any retailer from purchasers under color of those provisions, constitutes a trust fund for the state until paid to the tax administrator. …

If the tax administrator believes that the payment to the state of the trust fund established under § 44-19-35 will be jeopardized by delay, neglect, or misappropriation, the administrator shall notify the retailer that the trust fund shall be segregated, and kept separate and ap…

Any retailer and any officer, agent, servant, or employee of any corporate retailer responsible for either the collection or payment of the tax, who appropriates or converts the tax collected to his or her own use or to any use other than the payment of the tax to the extent that…

The provisions of §§ 44-19-35, 44-19-36, and 44-19-37 are not exclusive, and are in addition to all other remedies, which the tax administrator may employ in the enforcement and collection of taxes.

(a) Notwithstanding any of the provisions of chapters 18 and 19 of this title, any retailer who can establish to the satisfaction of the tax administrator that sixty percent (60%) or more of his or her receipts from the sale of nonexempt tangible personal property arise from indi…

(a) Whenever any person holding a permit as provided in this chapter ceases to conduct the business for which the permit was issued at the place named, the person shall immediately return that permit to the tax administrator for cancellation. (b) Whenever any person files returns…

(a) Notwithstanding any other provisions of law to the contrary, all monies received by the tax administrator under the provisions of chapters 18 and 19 of this title will be paid over to the general treasurer; provided, that for the fiscal year commencing July 1, 2000, and until…

(a) Notwithstanding any of the provisions of chapters 18 and 19 of this title, any retailer required to collect and remit state sales and use taxes pursuant to those chapters, who can demonstrate to the satisfaction of the tax administrator by February 1 of any year that for six …

(a) As used in this section: (1) “Automated sales suppression device,” also known as a “zapper,” means a software program, carried on a memory stick or removable compact disc, accessed through an internet link, or accessed through any other means, that falsifies transaction data,…

(a) The tax administrator may, in a written agreement with a taxpayer, authorize a taxpayer to conduct a managed audit pursuant to this section. The agreement shall specify the period to be audited and the procedure to be followed, and shall be signed by an authorized representat…

Whenever any person fails to comply with any provision of this chapter or chapter 18 of this title, the tax administrator upon a hearing, after giving the person at least five (5) days’ notice, in writing, specifying the time and place of the hearing and requiring the person to s…

(a) The superior court of this state has jurisdiction to restrain and enjoin any person from engaging in business as a retailer in this state without a retail sales permit or permits or after a retail sales permit has been suspended or revoked. (b) The tax administrator may insti…

A person who engages in business as a retailer in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any corporation which engages in business as a retailer in this state without a permit or permits or after a permit has be…

Every retailer selling tangible personal property or prewritten computer software delivered electronically or by load and leave or vendor-hosted prewritten computer software or specified digital products for storage, use, or other consumption in this state, as well as services as…

The tax administrator may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the sales or use tax is displayed separately from the list price, the price advertised, the marked price, or other price on the sales check or other pro…

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the sales or use tax or any part of the tax will be assumed or absorbed by the retailer or that it will not be added to the selling price of the proper…

Whenever used in this chapter, unless the context requires otherwise: (1) “Administrator” means the tax administrator. (2) “Cigarettes” means and includes any cigarettes suitable for smoking in cigarette form, “heat not burn products,” and each sheet of cigarette rolling paper, i…

A tax is imposed on all cigarettes sold or held for sale in the state. The payment of the tax to be evidenced by stamps, which may be affixed only by licensed distributors to the packages containing such cigarettes. Any cigarettes on which the proper amount of tax provided for in…

(a) Whenever used in this section, unless the context requires otherwise: (1) “Cigarette” means and includes any cigarette as defined in § 44-20-1(2); (2) “Person” means and includes each individual, firm, fiduciary, partnership, corporation, trust, or association, however formed…

(a) No person or other legal entity shall sell or distribute in the state; acquire, hold, own, possess, or transport for sale or distribution in this state; or import, or cause to be imported, into the state for sale or distribution in this state; nor shall tax stamps be affixed …

(a) Whenever used in this section, unless the context requires otherwise: (1) “Cigarette” means and includes any cigarette as defined in § 44-20-1(2); (2) “Person” means and includes each individual, firm, fiduciary, partnership, corporation, trust, or association, however formed…